Results 31 to 40 of about 769 (249)
Cogent Business & Management, 2023 The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics,
Hani Alkayed +3 more
doaj +1 more source
THE IMPACT OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) ON THE QUALITY OF FINANCIAL REPORTS
, 2022 Abstract The aim of this research is to study the impact of extensible business reporting language (XBRL) on the quality of financial reports in companies enlisted in Amman. Stock exchange the analytical descriptive method was used questionnaire through. The study was applied on companies enlisted in Amman stock exchange.
openaire +4 more sources
Empowering Adult Learning How AI Fuels Progress Across Disciplines and Professions
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT This article examines the evolving role of artificial intelligence (AI) as a transformative cognitive partner across educational and professional fields. It explores how AI shifts attention away from routine technical tasks and toward human‐centered skills such as critical thinking, ethical decision‐making, and professional judgment.
Rachel Wlodarsky
wiley +1 more source
XBRL Standard for Financial Reporting in Croatia: Current State and Perspectives
Business Systems Research, 2015 Background: Harmonization and standardization is becoming important among regulators and business community. XBRL has entered the global stage as a financial reporting standard.
Gostimir Dejan
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New Directions for Adult and Continuing Education, EarlyView.ABSTRACT This article examines the evolving role of organizational leadership amidst the rapid advancements in artificial intelligence (AI). It explores a broadly experienced and documented crisis in leadership, due in part to the disruptive nature of AI and emerging technology.
Rachel Wlodarsky, Davin Carr Chellman
wiley +1 more source
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley +1 more source
ACCEPTANCE AND USAGE OF EXTENSIBLE BUSINESS REPORTING LANGUAGE: AN EMPIRICAL REVIEW [PDF]
Journal of Social Sciences, 2013 Extensible Business Reporting Language (XBRL) is a language based on XML that provides an effective solution for the preparation, presentation and exchange of International Financial Reporting Standards. Many researchers examined the adoption, acceptance or usage of XBRL but none have clarified a direct link between the acceptance of technology and how
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
Requirements for Auditor Reporting on the Single European Format of Financial Statements [PDF]
Audit FinanciarFor the proper functioning of the capital markets it is essential to provide users faithful and relevant information, about the company financial position, its performance, and cash-flows, which to be available in time for the decision-making process. In
Daniel BOTEZ, Mihaela ENACHI
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Drivers of Precision Agriculture Adoption in Italian Viticulture
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the main drivers influencing the adoption of two types of precision farming technologies in the viticultural sector: Decision Support Systems (DSSs) and Variable Rate Technologies (VRTs). We apply a partial proportional odds model and find that socio‐demographic characteristics are not significant determinants of adoption ...
Olimpia Fontana +3 more
wiley +1 more source